Annual Reporting

Digital Residents must maintain their registration in good standing by completing annual renewal requirements as prescribed by the Regulator. Specific filing requirements and procedures will be published by the Regulator and made available through the ZDFZ portal.

Zone Companies must maintain accurate records and comply with ongoing reporting requirements as prescribed by the Regulator. Key obligations include:

• ✓ Registry Updates - Notify the Registrar within seven (7) days of changes to Share Capital, share classes, or shareholder information (Regulated Entity Code, Articles 17-19).
• ✓ Constitutional Amendments - Submit amendments to Memorandum and Articles of Association within seven (7) days of adoption (Regulated Entity Code, Article 15).
• ✓ Accounting Records - Maintain accurate records in the Financial Records Vault, accessible to shareholders and the Regulator (Regulated Entity Code, Article 43).

Additional annual filing requirements may be prescribed by the Regulator through future Regulations and Rules.

Zone Cooperatives must maintain accurate records and comply with ongoing reporting requirements as prescribed by the Regulator. Key obligations include:

• ✓ Member Registry Updates - The Registrar maintains Member information; cooperatives must ensure accuracy and report changes (Regulated Entity Code, Article 36).
• ✓ Membership Class Changes - Register any division of membership into different classes within seven (7) days (Regulated Entity Code, Article 35).
• ✓ Member Capital Changes - Notify Registrar of new member admissions or redemptions within seven (7) days (Regulated Entity Code, Articles 34, 38).
• ✓ Constitutional Amendments - Submit amendments to Articles of Incorporation and Bylaws within seven (7) days of adoption (Regulated Entity Code, Article 30).

Additional annual filing requirements may be prescribed by the Regulator through future Regulations and Rules.

Financial statement and audit requirements will be prescribed by the Regulator based on entity type and size. The Regulator will develop and publish procedures for audits, including rules for access, professional qualifications for auditors, and reporting requirements.

Either the Regulator or a Regulated Entity may request an audit as outlined in the Regulated Entity Code (Article 43).

The Regulator shall publish a list of fees applicable to each type of Zone Company and Zone Cooperative (Regulated Entity Code, Articles 12 and 28). Service fees are the responsibility of the User or Foreign Entity to pay in accordance with the Terms of Use.

The Registrar shall establish a process through which a Digital Resident can challenge or rectify any suspension or cancellation of its Registration (Regulated Entity Code, Article 10).